HERISSON-CONSULTING: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HERISSON-CONSULTING
Largest movements
- Financial fixed assets -€51,500
down €51,500 (-14.3%), from €361,260 to €309,760
- Cash -€47,008
down €47,008 (-5.2%), from €909,041 to €862,033
mainly Other debts (-€32,407) and Net result for the year (-€30,115)
- Tangible fixed assets +€32,250
up €32,250 (+105.5%), from €30,564 to €62,814
of which Furniture and vehicles: +€25,477
- Receivables within one year +€30,052
up €30,052 (+652.2%), from €4,608 to €34,661
of which Trade receivables: +€29,046
- Other debts -€32,407
down €32,407 (-21.6%), from €149,911 to €117,504
- Profit (loss) carried forward -€30,115
down €30,115 (-2.7%), from €1.1m to €1.1m
- Trade debts +€23,575
up €23,575 (+383.8%), from €6,143 to €29,717
- Gross operating margin +€62,479
up €62,479, from -€18,796 to €43,683
- Depreciation +€8,468
up €8,468 (+85.9%), from €9,859 to €18,327
- Other operating charges +€1,602
up €1,602 (+108.9%), from €1,472 to €3,074
- Financial charges -€650
down €650 (-1.2%), from €52,644 to €51,994
of which Financial charges: -€650
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,307,461 | €1,271,200 | -€36,260 | -2.8% |
| Fixed assets | 21/28 | €391,824 | €372,574 | -€19,250 | -4.9% |
| Tangible fixed assets | 22/27 | €30,564 | €62,814 | +€32,250 | +105.5% |
| Plant, machinery and equipment | 23 | €5,474 | €12,247 | +€6,773 | +123.7% |
| Furniture and vehicles | 24 | €25,090 | €50,567 | +€25,477 | +101.5% |
| Financial fixed assets | 28 | €361,260 | €309,760 | -€51,500 | -14.3% |
| Current assets | 29/58 | €915,637 | €898,627 | -€17,010 | -1.9% |
| Amounts receivable within one year | 40/41 | €4,608 | €34,661 | +€30,052 | +652.2% |
| Trade receivables | 40 | €4,117 | €33,163 | +€29,046 | +705.5% |
| Other amounts receivable | 41 | €491 | €1,498 | +€1,007 | +204.9% |
| Cash at bank and in hand | 54/58 | €909,041 | €862,033 | -€47,008 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,988 | €1,933 | -€54 | -2.7% |
| Total equity and liabilities | 10/49 | €1,307,461 | €1,271,200 | -€36,260 | -2.8% |
| Equity | 10/15 | €1,132,884 | €1,102,769 | -€30,115 | -2.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,112,433 | €1,082,318 | -€30,115 | -2.7% |
| Amounts payable | 17/49 | €174,577 | €168,431 | -€6,146 | -3.5% |
| Amounts payable after more than one year | 17 | €10,374 | €7,250 | -€3,125 | -30.1% |
| Financial debts | 170/4 | €10,374 | €7,250 | -€3,125 | -30.1% |
| Amounts payable within one year | 42/48 | €162,702 | €159,214 | -€3,488 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €3,067 | €5,453 | +€2,386 | +77.8% |
| Financial debts | 43 | €1,420 | €543 | -€877 | -61.7% |
| Credit institutions | 430/8 | €1,420 | €543 | -€877 | -61.7% |
| Trade debts | 44 | €6,143 | €29,717 | +€23,575 | +383.8% |
| Suppliers | 440/4 | €6,143 | €29,717 | +€23,575 | +383.8% |
| Taxes, remuneration and social security | 45 | €2,161 | €5,996 | +€3,835 | +177.5% |
| Taxes | 450/3 | €2,161 | €5,996 | +€3,835 | +177.5% |
| Other amounts payable | 47/48 | €149,911 | €117,504 | -€32,407 | -21.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,968 | +€468 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,859 | €18,327 | +€8,468 | +85.9% |
| Other operating charges | 640/8 | €1,472 | €3,074 | +€1,602 | +108.9% |
| Gross operating margin | 9900 | -€18,796 | €43,683 | +€62,479 | |
| Operating profit (loss) | 9901 | -€30,126 | €22,283 | +€52,409 | |
| Financial income | 75/76B | €152 | €1 | -€151 | -99.4% |
| Recurring financial income | 75 | €152 | €1 | -€151 | -99.4% |
| Financial charges | 65/66B | €52,644 | €51,994 | -€650 | -1.2% |
| Recurring financial charges | 65 | €1,144 | €494 | -€650 | -56.8% |
| Non-recurring financial charges | 66B | €51,500 | €51,500 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€82,617 | -€29,710 | +€52,907 | +64.0% |
| Income taxes | 67/77 | €504 | €405 | -€99 | -19.6% |
| Profit (loss) for the period | 9904 | -€83,121 | -€30,115 | +€53,006 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,121 | -€30,115 | +€53,006 | +63.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.